EBA

We analysed the first IFRS 9 disclosures by banks

IFRS 9 has been effective since 1 January. With some of the world’s major listed banks now issuing their financial reports, we are interested in how they have implemented the new requirements. IFRS 9 was always going to have a material—some said significant—impact on banks’ financial statements and business processes, both quantitatively and qualitati […]